Piper Properties, LLC Petitioner V City Of South Lyon Respondent
- Petitioner
- Piper Properties, LLC
- Respondent
- City Of South Lyon
Case overview
- Docket number
- 26-001209-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | A request for informal conference was served on the Tribunal. | PET | Not recorded | 08/06/2026 | Not recorded | Download |
| 5 | Notice of Filing | Not recorded | Not recorded | 08/05/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 05/28/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/21/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/21/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/11/2026 | $200.00 | Download |
Documents
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RECEIVED AUG 1 0 2025 Piper Properties, LL.C 120 N. Wixom Road Wixom, MI 48393 MICHIGAN TAX TRIBUNAL August 6, 2026 Department of Licensing and Regulatory Affairs Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 RE: Docket #26-001209 To whom it may concern: Please find the attached Request for Settlement Conference, which was served to the Authorized Representative of the Respondent by both first-class mail and email to appeals@oakgov.com. Best Regards, — —
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR DIRECTOR LANSING Piper Properties, LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL Y MTT Docket No, 26-001209 City of South Lyon Respondent(s) REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 1. 1am requesting an informal settlement conference be scheduled and held to discuss this case. 2. Ahearing has not yet been scheduled in this case. 3. Name of Requestor: James Baxter Requestor's Phone Number: 248-376-0444 Requestor's Email (if any): jpaxter@codyrea.com 4. The requester is the: [4 Taxpayer [Local Unit of Government Authorized Representative of Piper Properties, LLC oo [— Requestor Sigfature 08/06/26 Date
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Page 2 of 2 PROOF OF SERVICE I certify that on this date 08/06/26 , | served a copy of this request on Terry Schultz (the opposing party if not represented or their representative) by: [Personal Delivery First Class Mail [| Registered or Certified Mail or [J other Designated Delivery Service (UPS, FedEx) 08/06/26 Date *A copy of this request must also be filed with the Michigan Tax Tribunal. Mailing Address: 611 W. Ottawa St., Lansing, Mi 48933 Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 E-Filing: htips://eFiling.apps.lara.state.mi.us
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120 N. Wixom Road Wixom, MI 4835 Department of Licensing and Regulatory / CP — Affairs Michigan Tax Trial 07 0; . / PO Box 30232 Lansing, MI 48909 SEIS ETT EERE TH SE ETL) ATL EL TO LT LE LV ETT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Piper Properties, LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001209 City Of South Lyon, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-001209 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Piper Properties, LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001209 City Of South Lyon, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001209 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of South Lyon (OAKLAND) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name TERRY M.I. D Last Name SCHULTZ Firm Name (if any) OAKLAND COUNTY EQUALIZATION Address (No., Street, P.O. Box or Rural Route) 250 ELIZABETH LAKE RD SUITE 1000 WEST City or Town PONTIAC State Michigan ZIP Code 48341 Telephone Number 248-858-0776 E-mail Address appeals@oakgov.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? No Please Explain Your Answer to this Appeal:
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION THE PROPERTY'S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? 2026-02-06 Under what statutory section was the taxable value uncapped? MCL 211.27a Valuation Information: Parcel Identification Number: 80-21-20-401-017
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 159340 Current Taxable Value as established by the Board of Review: 159340 What do you believe is the fair market value? 318680 What do you believe is the taxable value? 159340 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ TERRY D. SCHULTZ Attorney or Authorized Agent’s Signature: /s/
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RECEIVED Tranfnfo:d606 26111365-1 04/13/24 Chih: 10036 Antz $200.00 ID: PIPER PROPERTIES LLC MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name Mm. Last Name/Company Name Piper Properties, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 120 N. Wixom Road City or Town State ZIP Code Wixom Mi 48393 Tae NT 5 20006-2639 Email Address (do not enter unless you want MTT to send all correspondence via email) jbaxter@codyrea.com Section 2: Petitioner’s AllorpeyiAuthorized Representative’s Contact Information First Name Last Name James Baxter Firm Name (fam) 00. dy Real Estate Associates, PLLC Mailing Address (No., Street, P.O. Box or Rural Route) 120 N. Wixom Road City or Town State ZIP Code Wixom Mi 48393 Telephone Number 248-906-2639 Email Address (do not enter unless you want MTT to send all correspondence via email) jbaxter@codyrea.com Section 3: Subject P roperty Information use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J vest [J No **If No, you must file separate appeals for each parcel Property Address (No., Street) 24499 Martindale Road City or Town County State ZIP Code South Lyon Oakland Mi 48178
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [OO Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The subject property was put on the open market on 7/17/25 at an original price of $285,000. The price was then reduced to $269,000. On 10/20/25, Petitioner purchased the subject property for the amount of $252,000, with $7,560 of Petitioner's closing costs being paid by seller; resulting in a net sale of $244,440. The transaction was an "arm's length" transaction between two unrelated or affiliated parties. The property was not distressed and was habitable at the time of the purchase. Petitioner, through its lender, had an appraisal done dated 9/23/25 by a third-party appraiser, which values the property at $254,000. Petitioner protested the valuation at the March Board of Review and was denied without any cause being given. Petitioner believes the municipality's valuation exceeds the value of the property. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes O No If Yes, check which BOR you attended: [4 March [] July [] December If No, please check the applicable reason(s): [J Not required to attend 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order O Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 80-21-401 -0 1 7 Classification of Property: ~~ Real Personal [J (check one) Agricultural 0 Commercial 0 Industrial (J Residential Timber-Cutover [J ~~ Developmental [J Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 1 59,340 159,340 What do you believe is the fair market value (also known as true cash value)? $254,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $127,000 assessed value) $127,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? O Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $126.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Piper Properties, LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001209 City Of South Lyon, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: May 21, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Piper Properties, LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001209 City Of South Lyon, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: May 21, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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RECEIVED Tranfnfo:d606 26111365-1 04/13/24 Chih: 10036 Antz $200.00 ID: PIPER PROPERTIES LLC MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name Mm. Last Name/Company Name Piper Properties, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 120 N. Wixom Road City or Town State ZIP Code Wixom Mi 48393 Tae NT 5 20006-2639 Email Address (do not enter unless you want MTT to send all correspondence via email) jbaxter@codyrea.com Section 2: Petitioner’s AllorpeyiAuthorized Representative’s Contact Information First Name Last Name James Baxter Firm Name (fam) 00. dy Real Estate Associates, PLLC Mailing Address (No., Street, P.O. Box or Rural Route) 120 N. Wixom Road City or Town State ZIP Code Wixom Mi 48393 Telephone Number 248-906-2639 Email Address (do not enter unless you want MTT to send all correspondence via email) jbaxter@codyrea.com Section 3: Subject P roperty Information use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J vest [J No **If No, you must file separate appeals for each parcel Property Address (No., Street) 24499 Martindale Road City or Town County State ZIP Code South Lyon Oakland Mi 48178
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [OO Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The subject property was put on the open market on 7/17/25 at an original price of $285,000. The price was then reduced to $269,000. On 10/20/25, Petitioner purchased the subject property for the amount of $252,000, with $7,560 of Petitioner's closing costs being paid by seller; resulting in a net sale of $244,440. The transaction was an "arm's length" transaction between two unrelated or affiliated parties. The property was not distressed and was habitable at the time of the purchase. Petitioner, through its lender, had an appraisal done dated 9/23/25 by a third-party appraiser, which values the property at $254,000. Petitioner protested the valuation at the March Board of Review and was denied without any cause being given. Petitioner believes the municipality's valuation exceeds the value of the property. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes O No If Yes, check which BOR you attended: [4 March [] July [] December If No, please check the applicable reason(s): [J Not required to attend 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order O Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 80-21-401 -0 1 7 Classification of Property: ~~ Real Personal [J (check one) Agricultural 0 Commercial 0 Industrial (J Residential Timber-Cutover [J ~~ Developmental [J Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 1 59,340 159,340 What do you believe is the fair market value (also known as true cash value)? $254,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $127,000 assessed value) $127,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? O Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $126.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does
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